Investors: Ratios

Group Ratio Analysis

Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21 Apr-22 Apr-23
Earnings Per Share (Pence per Share)
Shareholders' Profit After Tax/Number of Shares
264.38p 208.68p 122.75p 84.47p 118.11p 159.79p 107.93p 167.82p 169.14p 206.81p
Return On Capital Employed
Operating Profit/Capital Employed (Net Debt + Equity Shareholders Funds)
32.2% 22.4% 12.1% 8.6% 12.6% 13.2% 10.4% 13.1% 12.7% 12.9%
Gross Profit %
Gross Profit/Turnover
34.3% 32.5% 27.8% 25.6% 28.6% 32.0% 24.1% 29.7% 29.6% 24.9%
Stock Turnover
Stock * 365 Days/Cost of Sales
132 139 146 140 118 213 149 137 145 125

Earning per Share (EPS)

Return on Capital Employed

(Profit before tax & interest / Total Assets less current liabilities)

Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21 Apr-22 Apr-23
Debtors Collection
Trade Debtors * 365/Turnover
81 67 85 60 54 67 60 54 57 55
Current Ratio
Current Assets/Current Liabilities
1.80 2.23 1.65 1.93 1.51 1.58 1.43 2.11 1.93 1.64
Acid Test
Current Assets Less Stock/Current Liabilities
1.03 1.21 0.88 0.91 0.84 0.71 0.72 1.35 1.11 1.00
Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21 Apr-22 Apr-23
Balance Sheet Gearing (Inc. def. con.)
Net Borrowings+ deferred purchase
consideration/Shareholders Funds
5.6% 12.3% 26.1% 31.9% 11.3% 20.2% 17.9% 15.4% 25.8% 26.3%
Balance Sheet Gearing (Exc. def. con.)
Net Borrowing/Shareholders Funds
5.0% 11.7% 25.6% 31.4% 10.8% 20.0% 17.9% 15.4% 25.8% 26.3%
Interest Cover
Profit Before Interest & Tax/Net
Interest Payable
32.7 30.4 16.9 11.6 23.5 71.1 16.0 26.8 15.7% 14.2%
Dividend Cover
Profit After Tax/Dividend Payable
6.4 5.1 2.9 2.2 1.6 1.8 1.4 1.7 1.6 1.9

Current Ratio

(Current Assets / Current Liabilities)

Balance Sheet Gearing (%)

(Excluding operating lease debt)

Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21 Apr-22 Apr-23
Quality Of Earnings
Operating Cash Flow/Profit Before
Interest & Tax Plus Depreciation & Amort
120% 91% 73% 53% 175% 63% 110% 101% 79% 123%
Years To Repay Debt
Net Borrowings/Cash Flow
Before Investing & Financing
0.1 0.5 2.2 5.3 0.3 1.9 1.1 0.9 1.7 1.2
Interest Cash Cover
Cash Flow From Operations/Net
Interest Paid
41.0 32.3 19.0 9.7 47.2 25.3 26.7 34.1 15.1 17.0
Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21 Apr-22 Apr-23
Net Current Assets % Change -12% 22% -24% 14% -36% 54% -19% 84% -8% 3%
Turnover % Change 3% -3% -3% 7% -5% 2% 14% -9% 10% 29%
Gross Profit % Change 10% -8% -17% -2% 6% 14% -14% 12% 9% 8%
Pre Tax Profit % Change 19% -17% -39% -25% 44% 23% -26% 36% 21% 11%
Dividend % Change Ordinary 20% 0% 0% 0% 97% 15% -13% 31% 5% 7%
  “Extraordinary
(% of ordinary)”
- - - - - - - - - -
  Total 20% 0% 0% 0% 97% 15% -13% 31% 5% 7%

Interest Cover

(Profit before tax & interest / Net interest Payable)

Quality of Earnings (%)

(Operating cash flow / Profit Before tax & interest Plus depreciation & amortisation)

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